Accounting and Finance Research

2012 - 2025

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Volume 9, issue 4, 2020

The Role of Operating Income on the Internal Long-Term Financing Decisions pp. 1

Hisham I. Ahmaro and Abdul Khaliq M. Alrawi

Alphas: A Case study in International Institutional Mutual Funds pp. 10

Francisco A Delgado, Cathy S Goldberg and Carol M. Graham

Analyzing Impact of a Crisis on Bank Financial Ratios pp. 17

Osman Nal and Andrew Cai

Review of IPO Primary Market Pricing Literature pp. 32

Sabrina Severini

The Impact of Intellectual Capital on Firms’ Performance: Evidence from Saudi Arabia pp. 44

Afnan Alturiqi and Khamoussi Halioui

Internal Information Environment and Labor Investment Efficiency pp. 70

Xin Luo and Fan Zhang

Can Build-to-Rent Generate Affordable Housing Outcomes? A Whole-Life Costing Approach to Investment Analysis pp. 85

Prince Acheampong and George William Earl

Volume 9, issue 3, 2020

Bank Value at Risk (VAR) disclosures. A missed leading indicator to the Financial Crisis of 2008? pp. 1

Kiran Parthasarathy

The Reduced Rules Rule Based Forecasting Decision Support System: Details and Functionalities: An Audit Context pp. 13

Manuel Bern and Edward Lusk

Fair Value Accounting and Implications for the Auditing Profession: Historical Overview pp. 31

Esraa Esam Alharasis, Maria Prokofieva, Rateb Mohammad Alqatamin and Colin Clark

Dividend Policy, Economic Value Added, Market β, Firm Size and Stock Return pp. 53

Dwi Asih Surjandari and Lela Nurlaela Wati

Risk Disclosure Patterns among Jordanian Companies: An Exploratory Study during Covid-19 Pandemic pp. 69

Fawzi Ata Al-Sawalqa

The Small-Sized Premium: Is It Really Relevant? Evidence from the European Equity Market pp. 85

Renato Salvatore Camodeca, Christian Prinoth and Umberto Sagliaschi

The Influence of Behavioural Finance Factors and the Moderating Effects of Contextual and Demographic Factors on Individual Investor’s Investment Performance pp. 101

Tuan Derwyn Hamidon and Sampath Kehelwalatenna

Volume 9, issue 2, 2020

Flight to Quality Existence in the Egyptian Stock Market: An Analysis of Stock Market, Quality Stock and Treasury Bills pp. 1

Doaa Samy Sedeek and Khairy Elgiziry

Corporate Governance Mechanisms and Firm’s Performance: Evidence from Jordan pp. 11

Mohammad Abdullah Fayad Altawalbeh

Business Strategy, Accounting Conservatism and Performance pp. 23

Han Li

Factors Affecting Business Failure of Small and Very Small Greek Family Enterprises pp. 35

Nikolaos Arnis, Kostas Karamanis and Georgios Kolias

Firms’ Financing Choices and Profitability in the For-Profit Education Industry: An Empirical Survey of Education Companies Listed on the NYSE and NASDAQ Stock Markets pp. 46

Andrea Quintiliani

Accounting Standards, Reporting Incentives, and Earnings Management pp. 60

Xiaoxiao Song and Jennifer L. Bannister

The Influence of Bank Credit on Financial Structure and Financial Return for the Romanian Companies Active in Car Parts Distribution pp. 73

Andrei Baciu, Petre Brezeanu and Adrian Simon

Anatomy of the Fund Management Industry pp. 84

A Seetharaman, Nitin Patwa and Priyanka Suchdev

Volume 9, issue 1, 2020

Preferential Income Tax Rate and Research and Development Investment: Evidence from Small and Medium-Sized Listed Firms in China pp. 1

Xiaobao Song, Chun Guo and Wunhong Su

Statewide Adoption of the AICPA Code of Professional Conduct: A Review of Recent AICPA Disciplinary Actions pp. 16

Devon Baranek and Ethan Kinory

Compliance with Continuing Professional Development (IES7) of Internal Auditor and Quality of Internal Audit Function pp. 28

Yaser Saleh ALfrijat

Irrelevance of inflation: The Dow stocks pp. 45

Samih Antoine Azar

Investors’ Structure and Investment Decision Making Factors: Evidence from Capital Market in Bangladesh pp. 67

Md. Hafizur Rahman Khan and Mohammad Saiful Islam

What is the Return Rate of a Corporate Pension Scheme? Generalized Annuity Factors Simplify Calculation pp. 76

Joerg Wilde

Volume 8, issue 4, 2019

The Driving Forces of Stock Returns in Hong Kong pp. 1

Samuel Xin Liang

Cryptocurrencies for the Payment of Products or Services: Risks, Accounting Practices and Regulations pp. 19

David Allen, James Aselta and Russell Engel

Challenges and Barriers in Convergence of IND_AS with IFRS: A Perspective Investigation on Indian Professionals and Officials pp. 25

Lohrasp Sadri

A Vetting Protocol for the Analytical Procedures Platform for the AP-Phase of PCAOB Audits pp. 43

Mohamed Gaber and Edward J. Lusk

Managerial Ability and Extreme Investment Behavior pp. 57

Hsin-yi Hsieh and Xuerong Huang

The Effect of Portfolio Diversification for the Bursa Malaysia pp. 76

Nadia Nadira Mohd Norsiman, Noor Azuddin Yakob and Carl B. McGowan, Jr

Blockchain Research Agenda for Accounting pp. 93

Nishani Edirisinghe Vincent

How Are Foreign Firms Valued in U.S. Markets? Evidence from Firm and Country Characteristics pp. 101

Xiaoxiao Song

Market Responsiveness to Corporate Social Responsibility pp. 114

Zev Fried

Does Capital Structure Affects Firms’ Performance in Ghana? Panel Data Analysis pp. 131

John MacCarthy and Helena Ahulu

Financial Performance and Sustainability of Moroccan Microfinance Institutions: An Empirical Study pp. 144

Samir Aguenaou, Sarah Allouch, Nada El Maliki and Jawad Abrache

Bank Competition, Efficiency, and Stability in Macau pp. 157

Harry Xia, Kevin Lei and Jiaochen Liang

Financial Advice and Portfolio Diversification pp. 178

Augustine C. Arize, Tao Guo, John Malindretos, Lawrence Verzani and Ikechukwu Ndu

Determinants of Capital Structure: Evidence from Jordan pp. 186

Sufian Almanaseer

Economic Diversification and the State of Oil Dependency of UAE Stock Returns-An Analysis of ADX Indices 2014-2019 pp. 199

T.P. Ghosh

An Analysis of Information Systems Literature: Contributions to Fraud Research pp. 219

Jaime L. Grandstaff and Lori L Solsma

A Comparative Study between Informal and Formal Finance: A Literature Review pp. 231

Mai Ahmed Abdelzaher

Impact of Internal Audit Practices on Satisfaction of Administrators: A Case in University of Jaffna, Sri Lanka pp. 239

Vickneswaran Anojan and Balasundaram Nimalathasan

Volume 8, issue 3, 2019

Cash Flow Restatements: Stock Market Reaction to Overstated versus Understated Restatements pp. 1

Elio Alfonso, Dana Hollie and Shaokun Carol Yu

Student Preference for Spreadsheet-Based Learning pp. 16

Akash Dania, Bridget Anakwe and Bernadette Ruf

REIT-Specific and Macroeconomic Determinants of REIT Returns: Evidence from Singapore pp. 27

Parvinder Arora, Robert Killins and Prameela Gangineni

Analysis of the Corporate Behaviors after the Corporate Tax Cuts with Respect to Job Creation: A Preliminary Study of Select Corporations in the United States of America pp. 43

Narendra Sharma, Ebere A Oriaku and Ngozi Oriaku

Price-Volume Granger Causality Tests in the Egyptian Stock Exchange (EGX) pp. 48

Kobana Abukari and Tov Assogbavi

Predicting Financial Solvency of Commercial Borrowers: The Case of Non-Banking Financial Companies pp. 61

Sunita Mall, Tushar R. Panigrahi and Stephina Thomas

Predicting Short-term Market Returns and Volatility Using Index of Consumer Sentiment pp. 72

Rama Krishna Yelamanchili

Government Subsidy, Corporate Pay-Gap and Firm’s Financial Performance: Evidence from China pp. 86

Danlu Bu, Homayoon Shalchian, Rong Huang and Fang Hu

Reexamination of Whether Accrual Quality Is a Price Factor pp. 103

May Xiaoyan Bao, Xiaoyan Cheng, John Geppert and David B. Smith

Taxation and Income Inequality in Nigeria pp. 118

John Obiora Anyaduba and Praise Oghenefejiro Otulugbu

Testing the Level of Compliance of International Accounting Standard IAS 38: Evidence from Bahrain pp. 136

Mohammed Saeed Hassan, Adel M. Sarea and Gagan Kukreja

Case Study in a Malaysian Public Agency on an Asset Management-Moving Towards the Accrual Basis of Accounting pp. 149

Sharifah Sabrina Syed Ali, Sharon Cheuk Choy Sheung and Mohd Waliuddin Mohd Razali

Internal Control, Financial Governance and Corporate Strategic Objectives Achievement pp. 157

Yu Lu, Han Zhan and Shiyu Xiao

Corroborate Benjamin Graham’s Approach of Valuing Equity with Special Reference to Indian Capital Market pp. 169

Suyash Bhatt

A New Approach in Event Studies: Time Varied Analysis pp. 176

Yi Ren and Dong Xiao

Users’ Perception of Financial Reporting Quality in Ghana pp. 187

Joseph Mbawuni

Disclosure Quality and its Impact on Financial Reporting Quality, Audit Quality, and Investors’ Perceptions of the Quality of Financial Reporting: A Literature Review pp. 201

Yousef Alwardat

Auditors and Relationship Banking pp. 219

Timothy Hinkel

Volume 8, issue 2, 2019

A Benchmarked Evaluation of a Selected CapitalCube Interval-Scaled Market Performance Variable pp. 1

Edward J. Lusk

Determinants of Tax Compliance Behaviour under the Self-Assessment Scheme in Nigeria pp. 13

John Obiora Anyaduba and Timothy Oboh

Accounting Conservatism and Managerial Excess Perks pp. 32

Han Li

Investor Protection and Capital Expenditures under Endogenous Time Inconsistency pp. 43

Richard P. Gregory

The Impact of Operational Capabilities on Corporate Performance: Evidence from Listed Companies in the Agriculture, Forestry, Livestock Farming, Fishery Industry pp. 56

Maoguo Wu and Daimin Lu

Simplifying Share-Based Payment Accounting: The Influence of FASB ASU No.2016-09 on Earnings and Cash Flow Volatility pp. 67

Stephanie A. Hairston and Jaclyn Robelo

Dividend Policy and Share Price Volatility: Evidence from Jordan pp. 75

Sufian Almanaseer

Fintech Adoption Choices of Small Businesses: A Technology Organization Environment (TOE) Framework study pp. 86

Ashish Varma

Considerations for a Regression-Based Real Estate Valuation and Appraisal Model: A Pilot Study pp. 99

Shawn L. Robey, Mark A McKnight, Misty R. Price and Rachel N. Coleman

Examining the Decision to Opt In versus Opt Out of Section 107 of the JOBS Act of 2012: Determinants and Consequences pp. 108

Jason Bergner, Marcus R. Brooks and Binod Guragai

Internal Control Weakness: A Literature Review pp. 121

Yu Lu and Diandian Ma

Financial Statement Comparability and New Debt Issues pp. 143

Aaron Crabtree, Bo Ouyang and Huishan Wan

Does the Addition of Explicit Clarification of Auditor Independence Statement to the Auditor’s Report Matter to Equity Analysts? pp. 156

Xia Zhang and Kwadwo Ofori-Mensah

Principles-Based Accounting Standards, Earnings Management and Price Efficiency pp. 171

Michael Ehud Yampuler

A Focus on ‘Control’: Reconciling Contemporary Transaction Cost Economics with Behavioural Contingency Accounting Perspectives pp. 189

Sarah A. Hinchliffe

Fraud and Performance of Deposit Money Banks pp. 202

John K.M. Mawutor, Augustine Enofe, Kemebradikemor Embele, Anayochukwu R. Ndu and Oluwaseyi E. Awodola

Predicting Stock Return of UAE Listed Companies Using Financial Ratios pp. 214

Arindam Banerjee

Examination of Index Model and Prediction of Beta –A Case Study Examination in IT Sector pp. 226

B Rajesh Kumar and Manuel Fernandez

Detecting Creative Accounting in Businesses in Financial Distress pp. 232

Nikolaos Arnis, Konstantinos Karamanis and Georgios Kolias

Unequal Impact of Conditional Conservatism on Components Accruals: Evidence from French Capital Market pp. 245

Sihem Hmani

Volume 8, issue 1, 2019

Does Manager Ability Influence Prospectus Earnings Quality and IPO Underpricing? pp. 1

Stephanie A. Hairston, Ji Yu and Zenghui Liu

Financial Literacy and Behavioral Biases among Traditional Age College Students pp. 30

Ohaness Paskelian, Kevin Jones, Stephen Bell and Robert Kao

Integrated Reporting: The Changing Nature of Accounting Profession pp. 49

Tishta Bachoo

The Optimal Level of Earnings Management Deterrence pp. 66

Michael Ehud Yampuler

An Exploratory Study of HBCU Accounting and Other Business Students’ Perceptions and Usage of LinkedIn pp. 77

Xia Zhang and Botao Chen

Impact of Audit Committee Adoption and its Characteristics on Financial Performance: Evidence from 100 French Companies pp. 92

Wided Bouaine and Yosr Hrichi

Tax Revenue Effort in Nigeria pp. 103

Jude Ohi Ikhatua and Peter Okoeguale Ibadin

Directors’ Remuneration and Corporate Social Responsibility: A Study on Malaysian Listed Firms pp. 118

Mohd Waliuddin Mohd Razali, Hew Jing Ying, Janifer Lunyai and Noraisyah Abd Rahman

Influence of Management Commitment and Organizational Structure on Application of ERP System & Its Impact on Quality of Accounting Information: A Survey in Vietnamese Telecommunication Enterprises pp. 128

Nguyen Thanh Hung, Tran Thi Hong Mai and Nguyen Le Duc

Cross-Border Banking Services and Determinants of Bank Selection from Corporate Customer’s Perspective: Evidence from Vietnam pp. 138

Nguyen Thi Nhung, Tran Thi Thanh Tu and Tran Minh Anh

Impact of IFRS Convergence in India: An Evidence from First-Time Adoption of Indian Accounting Standards pp. 157

T.P. Ghosh

The Impact of January Events on Stock Performance in the Egyptian Stock Market pp. 174

Mai Ahmed Abdelzaher

The Test of the Efficiency of the Saudi Financial Capital Markets at Weak Form: An Empirical Study of the TASI Index and Sub-Indices of the Saudi Market pp. 183

Tharwah Shaalan

Strong March Phenomenon and Weak January Effect in the U.S. Bond Market pp. 193

Anthony Yanxiang Gu

The Low Beta Anomaly and Estimation Interval pp. 203

Brandon Renfro

Performance Evaluation of SRI Funds: An Analysis of Fund Types pp. 212

Halil Kiymaz

Distressed Firms and Dividend Reductions pp. 222

Steven C. Hall, Vipin K. Agrawal and Pushpa Agrawal